HM Revenue and Customs Brief 23/13
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Issued 9 August 2013
Guidance on the provision of storage facilities
This brief announces the issue of a revised VAT Information
Sheet 10/13 which replaces the previous VAT Information Sheet 14/12.
Following concerns raised by representatives of various trade
sectors HM Revenue & Customs are publishing an updated VAT
Information Sheet in order to assist traders in establishing the
correct liability of supplies, or intended supplies of storage
Who needs to read this?
Suppliers of any facility which is used, or intended to be
used, by their customers for the storage of goods.
What is being published?
VAT Information Sheet 10/13 which replaces the previously
published VAT Information Sheet 14/12, which has now been withdrawn.
About the Author
© Crown Copyright 2013.
A licence is needed to reproduce this article and has been republished
for educational / informational purposes only. Article reproduced by
permission of HM Revenue & Customs.
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Article Published/Sorted/Amended on Scopulus 2013-08-10 12:12:26 in Tax Articles